Analysis of the Calculation of Cost of Goods Manufactured Using the Full Costing Method at Seblak Saderek

Authors

  • Fitra Izzadieny Politeknik Negeri Tanah Laut
  • Kristianto Tricahya Prabowo Politeknik Negeri Tanah Laut
  • Riyadatul Muthmainnah Politeknik Negeri Tanah Laut
  • Miptahul Jannah Politeknik Negeri Tanah Laut
  • Novita Dewi Politeknik Negeri Tanah Laut
  • Ratna Politeknik Negeri Tanah Laut
  • Nadila Fitria Ramadhini Politeknik Negeri Tanah Laut

Abstract

This study aims to determine the cost of production by using the full costing method to determine the selling price at Seblak Saderek Snack Stall, one of the MSMEs located in South Kalimantan. Calculations in determining the cost of goods produced using the Full Costing Method. This method adds up all elements of production costs consisting of raw material costs, direct labor costs, and factory overhead costs, which are fixed or variable. The result of this research is the calculation of the cost of goods produced with the aim of providing selling prices to  Seblak Saderek Snack using the full costing method. There are differences in the calculation of the cost of production when using the calculation of the full costing method compared to the calculation according to   Seblak Saderek Snack. This difference affects the selling price and profit to be obtained by  Seblak Saderek Snack.

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Author Biographies

Kristianto Tricahya Prabowo, Politeknik Negeri Tanah Laut

 

 

Riyadatul Muthmainnah, Politeknik Negeri Tanah Laut

 

 

Miptahul Jannah, Politeknik Negeri Tanah Laut

 

 

Novita Dewi, Politeknik Negeri Tanah Laut

 

 

Ratna, Politeknik Negeri Tanah Laut

 

 

Nadila Fitria Ramadhini, Politeknik Negeri Tanah Laut

 

 

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Published

2024-12-31

How to Cite

Fitra Izzadieny, Kristianto Tricahya Prabowo, Riyadatul Muthmainnah, Miptahul Jannah, Novita Dewi, Ratna, & Nadila Fitria Ramadhini. (2024). Analysis of the Calculation of Cost of Goods Manufactured Using the Full Costing Method at Seblak Saderek . IJARAA : International Journal of Integrated Accounting, 1(2), 139–155. Retrieved from https://icess.uin-suska.ac.id/index.php/ijaraa/article/view/248